TMI Blog1987 (8) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... der. The dealer supplied clamps and channels to the electrical department and the question arose whether these items are covered by serial No. 7-A of the Notification No. ST-7096/X-1012 of 1965 dated 1st October, 1965. Serial No. 7-A runs as follows: "Electrical equipment, plants and their accessories required for generation, distribution and transmission of electrical energy." The submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id authority the description of the goods so far as material that came up for interpretation before the Kerala High Court, was as under: "All electrical goods, other than those specifically mentioned in this Schedule, instruments, apparatus, appliances and all such articles.......... and all other accessories and component parts either sold as a whole or in parts." The items falling in the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the electrical equipment or the plant or the accessories thereof that can be taxed at the rate of 7 per cent and not any other item. The clamps and channels used for giving support to the electric wires on the electric posts cannot be said to be an accessory of electrical equipment or plant and, therefore, the tax at the rate of 7 per cent is not exigible. Almost similar view was taken by this Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctric poles. The Tribunal was, therefore, right in holding that they are liable to tax at the rate of 4 per cent for the assessment year 1973-74 and at the rate of 3 per cent for the assessment year 1969-70. The tax for the assessment year 1973-74 so far as channel is concerned, is beyond the pale of controversy, because under section 14(iv)(v) steel structurals include channels as well and under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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